Paragraph 18 General modifications of Schedule 36 to FA 2008 as applied

United Kingdom

In its application for a relevant purpose in relation to a relevant person, Schedule 36 to FA 2008 has effect as if—

(a)

any provision which can have no application for that purpose were omitted;

(b)

references to “the taxpayer” were to “the relevant person”;

(c)

references to prejudice to the assessment or collection of tax included prejudice to the fulfilment of a relevant purpose;

(d)

references to a pending appeal relating to tax were to a pending appeal by the relevant person under paragraph 12 of this Schedule.